<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CONDENSED CONSOLIDATED BALANCE SHEETS AND CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS OF ACME UNITED CORPORATION AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. EPS-DILUTED HAS BEEN RESTATED FOR THE PERIODS ENDING SEPTEMBER 30, JUNE 30 AND MARCH 31, 1997 TO REFLECT THE ADOPTION OF SFAS NO. 128, "EARNINGS PER SHARE". </LEGEND> <RESTATED> <MULTIPLIER> 1,000 <PERIOD-TYPE> 12-MOS 9-MOS 6-MOS 3-MOS <FISCAL-YEAR-END> DEC-31-1997 DEC-31-1997 DEC-31-1997 DEC-31-1997 <PERIOD-END> DEC-31-1997 SEP-30-1997 JUN-30-1997 MAR-31-1997 <CASH> 25 82 272 277 <SECURITIES> 0 0 0 0 <RECEIVABLES> 7,698 10,390 9,826 8,403 <ALLOWANCES> 252 241 234 217 <INVENTORY> 14,081 12,593 13,013 12,529 <CURRENT-ASSETS> 21,728 23,512 24,364 21,698 <PP&E> 19,694 19,387 19,302 18,998 <DEPRECIATION> 12,929 12,700 12,632 12,404 <TOTAL-ASSETS> 29,857 31,466 32,311 27,573 <CURRENT-LIABILITIES> 11,711 12,358 14,117 13,535 <BONDS> 0 0 0 0 <PREFERRED-MANDATORY> 0 0 0 0 <PREFERRED> 0 0 0 0 <COMMON> 8,685 8,672 8,647 8,593 <OTHER-SE> (2,391) (1,845) (2,019) (2,242) <TOTAL-LIABILITY-AND-EQUITY> 29,857 31,466 32,311 29,573 <SALES> 46,278 36,449 23,734 10,880 <TOTAL-REVENUES> 47,491 37,495 24,676 11,765 <CGS> 34,150 26,499 17,183 7,700 <TOTAL-COSTS> 45,868 35,711 23,530 11,202 <OTHER-EXPENSES> 0 0 0 0 <LOSS-PROVISION> 0 0 0 0 <INTEREST-EXPENSE> 1,326 960 606 282 <INCOME-PRETAX> 297 764 540 281 <INCOME-TAX> 94 75 37 0 <INCOME-CONTINUING> 203 689 503 281 <DISCONTINUED> 0 0 0 0 <EXTRAORDINARY> 0 0 0 0 <CHANGES> 0 0 0 0 <NET-INCOME> 203 689 503 281 <EPS-PRIMARY> .06 .21 .15 .08 <EPS-DILUTED> .06 .19 .14 .08